COVID-19 Response

Learn how Pitt Law is building a healthy and resilient community

Please Note: The University of Pittsburgh School of Law's Barco Library is OPEN for research and reference services only. Due to COVID-19 restrictions, we are not permitted to offer in-person access at this time. If you have questions, please contact the reference desk at 412-648-1325 or

LAW 5105: Federal Income Taxation - 2211

Federal Income Taxation
Class Term:
Fall Term 2020-2021
Catalog Number:
Class Number:
Class Schedule:


4 (4 Contact, 0 Field)

Enrollment Note

In-Person Attendance

During the fall 2020 semester, in-person class sessions will be offered while conditions (and the University) permit us to gather as a group. To balance student interest in attending in person (as indicated in your survey responses) with new capacity limitations on classrooms and the limitations on group size that can apply if the University moves from the "Guarded Risk" to the "Elevated Risk" posture, I have decided to break the class into two cohorts for purposes of in-class attendance. There will be a Monday cohort that will be permitted to attend Monday class sessions in person and a Wednesday cohort that will be permitted to attend Wednesday class sessions in person. 

Sign-ups for the cohorts are on a first-come, first-served basis and can be done by clicking on People and then signing up in the appropriate cohort under "In-Person Attendance Cohorts." Please note that the size of each cohort is capped at 24 to ensure that we can continue meeting in person even if the University moves to the "Elevated Risk" posture, when gatherings are not permitted to exceed 25 people. Those who registered for this course in advance of the start of the semester and who wish to attend class in person should sign up for a cohort by August 23, 2020 (i.e., in advance of the first class session). Students who add the course to their schedule after that date should sign up as soon as possible but, in any event, prior to the end of the first week of classes (i.e., by August 28, 2020). If there is room in a cohort, you can switch your in-person attendance day from Monday to Wednesday (or vice versa) by visiting the "In-Person Attendance Cohorts" under People again and moving yourself from one group to the other. 

To be clear, if you will be participating in class remotely throughout the semester for health or other reasons, there is no need to sign up for either cohort. But if you do anticipate participating in person at some point during the semester, you should sign up for a cohort to ensure that you can do so on your preferred day.

The Monday cohort will participate in class remotely on Wednesdays, and the Wednesday cohort will participate in class remotely on Mondays. On days when you are scheduled to participate in class remotely, you are free to do so from home (just as students who always participate remotely can). But, if you are going to be on campus on a day when you are scheduled to participate remotely, please note that you may take advantage of the limited space available in our assigned overflow rooms to listen to, and participate in, class. On Mondays, the overflow room is Room G18(capacity of 10 students). On Wednesday, the overflow room is the Alcoa Room (capacity of 21 students). If you will be taking advantage of an overflow room, you should bring your laptop and headphones with you to listen to, and participate in, class. These steps should minimize problems with the mechanics of remote participation and eliminate potential problems with feedback in the audio.

Core Course - 2nd Year Priority
Full Year Course:
Standard Courses

Grading Details

Grade will be based on three multiple-choice quizzes (30%) and an in-class final examination (70%) with in-class participation considered on a plus/minus basis.


This course will introduce the basic concepts found in the Internal Revenue Code, as interpreted by the Internal Revenue Service and the courts. We will explore the concept of “income,” and specifically consider the difference between ordinary income and capital gain, the timing of income inclusion, and the determination of a taxpayer’s basis in property (which relates to the calculation of income). We will also explore exclusions and deductions that may reduce a taxpayer’s income. This course has two primary goals: first, to give the students a basic familiarity with the Internal Revenue Code so that they will be aware of tax issues that may arise in their practice, and second, to prepare students who have (or acquire) a deeper interest in tax for more advanced courses in taxation.

Federal Income Taxation